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ARTICLE · 29 DECEMBER 2014

Real Estate - Recent Developments And Decisions - Winter 2014

Mayer Brown
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In its ruling of July 9, 2014 (II R 49/12), the BFH decided on an indirect change in partners pursuant to Sec 1 Para 2a GrEStG through a different attribution of the interest.

GermanyReal Estate and Construction
Jörg Lang
Jörg Lang
Annika Bautz
Annika Bautz
Dr. Cornelia Wiendl
Dr. Cornelia Wiendl
Elmar Günther
Elmar Günther
Anja Giesen, LLM
Anja Giesen, LLM
Gelena Yufa, LLM
Gelena Yufa, LLM
Author LinkedIn connections

Keywords: real estate, German Real Estate Transfer Tax Act, construction contracts, ground rent, Power of Representation, land charge,

The Federal Fiscal Court ("BFH") Decides on an Indirect Change of Partners Pursuant to Section 1 Para 2a of the German Real Estate Transfer Tax Act ("GrEStG") Through a Different Attribution of the Interest

By Cornelia Wiendl

In its ruling of July 9, 2014 (II R 49/12), the BFH decided on an indirect change in partners pursuant to Sec 1 Para 2a GrEStG through a different attribution of the interest. In accordance with the wording of Sec 1 Para 2a GrEStG, a prerequisite for the taxation of such procedures where partners change directly or indirectly within five years is that at least 95 percent of the interest must be transferred to new partners. While the conditions for acceptance of a direct change in the partners of a land-owning partnership have largely been resolved without problem, indirect changes of the same create major

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